Assessee can claim deduction for provision for warranty if it was not a contingent liability

HIGH COURT OF KARNATAKA

Commissioner of Income-tax

versus

Toyota Kirloskar Motors (P.) Ltd.

IT Appeal no. 174 of 2009

MARCH 23, 2011

JUDGMENT

N. Kumar, J. – The Revenue has preferred this appeal against the order passed by the Appellate Tribunal holding that the provision f

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